Borneo is the third largest island in the world, and its northern-most tip is the meeting point of two big oceans, South China Sea and Sulu Sea. The Tip of Borneo is located in Kudat district and one of the most popular attractions in Sabah. The scenery is delightful but you may not know where you stand was used to be a watch-point for pirate invasion hundreds of years ago. That’s why the Tip of Borneo is also known as Tanjung Simpang Mengayau, which means the junction to the battle at the tip (in Rungus language).